In the sentences extracted from financial agreements in U.S. SEC filings, identify the named entities that represent a person ('PER'), an organization ('ORG'), or a location ('LOC'). The required answer format is: 'entity name, entity type'.
Text: " FUNDING DATE " is any date on which an Equipment Advance is made to or on account of Borrower .
Answer:
Borrower, PER
O O O O O O O O O O O O O O O O O O O B-PER O
" FUNDING DATE " is any date on which an Equipment Advance is made to or on account of Borrower .